Tax Service Quality: The Mediating Effect of Perceived Ease of Use of the Online Tax System

Abstract

This study examines the mediating effect of perceived ease of use on the relationship between tax service quality and online tax system. A total of 206 surveyed data was analyzed using structural equation modeling. The result shows that perceived ease of use has a significant mediating effect on the relationship between tax service quality and online tax system, and tax service quality has a positive significant relationship with an online tax system. This study contributes to understanding the effective usage of the online tax system through self-employed taxpayers that leads to increase in tax compliance and revenue generation in Nigeria.

Quality of Tax Services, Moderated by Trust in State Internal Revenue Service and Voluntary Tax Compliance Behaviour among Individual Taxpayers in South-West, Nigeria

“…Therefore, since tax service quality has direct impact on taxpayer level of satisfaction and tax behaviour, it is expected that quality of service should be increased in tax administration which in turn increases taxpayers' satisfaction and level of tax compliance. Bojuwon and Obid (2015) talked of tax service quality factor and this factor can be classified into three, these are responsiveness, informativeness and reliability. Responsiveness is the time frame at which the tax administrator responds to any question asked by the tax payer.…”

“…The online tax system has become known and used globally with the assistance of information technology. The essence of this system is to create tax awareness about tax structure through an improvement in tax administration system with the use of information technology (Bojuwon & Obid, 2015). According to Azmi, Kamarulzaman, and Hamid (2012) on-line system has assisted the government in the improvement in revenue generation and increase in tax compliance behaviour among the taxpayers.…”

Examination and Use Tax Effects of Self Assessment Moderating Technology System in Hotel Tax Revenue in Denpasar

“…Activity tapping this box will result in an increase in local tax revenue, it is supported by research Mustapha, et al (2015) and Suardani et al (2017) which states that the application of tapping box positive effect on tax revenue. On the basis of the description of various previous studies above, there are still gaps (inconsistencies) research (research gap) is different about the factors that affect tax revenues.…”

Key Provisions of a Methodology of Comprehensive Assessment of Quality of Tax Inspectors’ Work and Its Appliance

“…& Kiselyov N.V., 2012;& Efremova T.A., 2014). Some scientific works reveal the role of information technologies in the improvement of tax services' work quality (Liu R., 2011;Liu Z., et al, 2012;& Bojuwon M. & Siti Obid, 2015). Works of a number of authors consider the issues concerning the improvement of tax authorities' examination and the quality improvement of tax administration (Kangave J., 2005;Smirnova E.E., 2008;Mishustin M.V., 2010;.…”